Tman Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machinehours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $665 , 000 , variable manufacturing overhead of $3.00 per machine-hour, and 70.000 machine-hours. Recently, Job T321 was completed with the following characteristics: The unit product cost for Job T321 is closest to: $154.50 $51.50 $117.00 $58.50